出口退税制度的国际比较与借鉴（International Comparison and reference of export tax refund system）.docVIP

出口退税制度的国际比较与借鉴（International Comparison and reference of export tax refund system） International comparison and reference of export drawback system International comparison and reference of export drawback system 2008-12-20 15:15:37 As a financial incentive mechanism, export drawback system has been widely applied and played a positive role in many countries and regions of the world. In more than 100 WTO members, many countries and regions have actively used the export tax rebate policy as the international custom to promote the export of foreign trade products, and in view of our countrys relevant actual situation, this paper chooses 5 representative countries, makes a detailed introduction to its export drawback policy, the information environment of export tax rebate, the rule of law environment, the way of cooperation management, the means of monitoring the export cheating tax and the method of financial burden, in order to have a certain reference function to our countrys export drawback management. General practice of French export tax rebate France is the first country in the world to implement VAT, and has accumulated rich experience in export tax rebate policy. In the operation mechanism of zero tax rate for export goods, Frances practice has a typical meaning, which reflects the successful experience of the world in the export drawback mechanism. There are two ways: (a) Full duty-free purchase. Refers to the enterprise in the purchase of goods is completely tax-free, not tax or tax rebate. Includes two kinds of practice: first, the annual tax exemption method. Suitable for enterprises with good export performance. At the beginning of each year, the export enterprises according to the previous years export performance to the location of the tax collection agencies in writing to apply for this years export tax exemption Quota index, approved by the Enterprise within the year and within the scope of the approval limit can be independently handled duty-free pu